What information is included in the assessment roll?

The assessment roll encompasses crucial information pertinent to the valuation and taxation of real property. It primarily includes property identification details such as parcel numbers, descriptors outlining the characteristics of the property (like size, type, and use), ownership data specifying the name of the property owner, and the assessed value which is pivotal for determining property taxes. This comprehensive detail is critical for local municipalities to accurately assess taxes owed and ensure fair valuation for all properties within their jurisdiction.

In contrast, the other options, while they contain relevant property-related information, do not capture the primary components that constitute the assessment roll. Property sales history and zoning status may be useful in understanding market trends and land use, but they are not standard elements of the assessment roll itself. Similarly, neighborhood demographics and crime statistics pertain to broader community factors rather than specific property assessments. Lastly, previous tax rates and exemptions might inform property taxation practices but do not directly represent the properties and their assessed values as found in the assessment roll.